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In the matter of food purity and control Hospital Catering Services have been outside the law, a privileged position where the general law of food and drugs have never applied and the modern regulatory control in food hygiene has similarly not applied. In the eyes of the general public hospital catering standards have always been high above the general run of food preparation. As the NHS continued, complaints began gradually to seep out of the closed community, of dirt in the kitchens and prevalent hygiene malpractices. The general standard for most hospitals remained high but there were no means of dealing with the small minority of complaints which disgusted patients and non‐cater‐ing staff, such as insect and rodent infestations, and an increase in the frequency of food poisoning outbreaks.

THE re‐organisation of local government in Greater London and the resultant amalgamation of library authorities is viewed by many with considerable misgivings. The upheaval of staff, the loss of status for some senior officers, the general uncertainty for the future—these are very real consequences of the Act and they cannot be ignored. Many chief librarians will see the work of a lifetime, perhaps spent in building up a comprehensive and unified system, made virtually meaningless overnight.

This paper seeks to offer a retrospective look at an intellectual journey in and out of using actor‐network theory, which the author drew on to carry out an in‐depth case study of the troubled implementation of a computerised reservation system in a major transport company. The application of some key ANT concepts, i.e. human and non‐human actors, symmetry and translation, is reflected upon, highlighting their benefits and limitations.

The paper's aims are accomplished through a confessional account of how it was done, rather than a normative post hoc justification. Some empirical evidence is provided to illustrate the difficulties and problems encountered in travelling back and forth between theory, methodology and data.

In particular, ANT was very useful in focusing the paper on how to look at IS success and failure symmetrically and how social and technical distinctions are socially constructed, for instance in the conception and application of yield management software. Formulating a series of translations to encompass a large number of actors is shown to have provided some explanatory capacity. But a limitation is how to relate local and global actors, which is also a matter of power relations and politics.

The paper explains why, as a late and unplanned reaction to this, but also in contradiction with ANT principles, it ended up complementing ANT with Clegg's theory of power to bridge that gap. The paper concludes with a discussion of where the difficulties lie in using ANT and how it can be misused in IS research; the author argues that this is due to a lack of exposure to post‐structuralism in IS research, compared with other management‐related disciplines; and that recent efforts by scholars in the science and technology studies field to combine constructivist approaches such as ANT with critical social analysis should be considered.

The re‐organisation of local government in Greater London and the resultant amalgamation of library authorities is viewed by many with considerable misgivings. The upheaval of staff, the loss of status for some senior officers, the general uncertainty for the future—these are very real consequences of the Act and they cannot be ignored. Many chief librarians will see the work of a lifetime, perhaps spent in building up a comprehensive and unified system, made virtually meaningless overnight.

Earliest localism was sited on a tree or hill or ford, crossroads or whenceways, where people assembled to talk, (Sax. witan), or trade, (Sax. staple), in eggs, fowl, fish or faggots. From such primitive beginnings many a great city has grown. Settlements and society brought changes; appointed headmen and officials, a cloak of legality, uplifted hands holding “men to witness”. Institutions tend to decay and many of these early forms passed away, but not the principle vital to the system. The parish an ecclesiastical institution, had no place until Saxons, originally heathens, became Christians and time came when Church, cottage and inn filled the lives of men, a state of localism in affairs which endured for centuries. The feudal system decayed and the vestry became the seat of local government. The novels of Thomas Hardy—and English literature boasts of no finer descriptions of life as it once was—depict this authority and the awe in which his smocked countrymen stood of “the vicar in his vestry”. The plague freed serfs and bondsmen, but events, such as the Poor Law of 1601, if anything, revived the parish as the organ of local government, but gradually secular and ecclesiastical aspects were divided and the great population explosion of the eighteenth century created necessity for subdivision of areas, which continued to serve the principle of localism however. The ballot box completed the eclipse of Church; it changed concepts of localism but not its importance in government.

This study examines the relation between pay inequalities in top management teams and how efficiently firms convey valuation-relevant information to investors. Given that reward comparisons with reference groups create feelings of inequity, top management team pay inequalities can impair the information environment. This manifests into lengthier or less readable financial reports.

This paper employs an ordinary least squares (OLS) regression model to test whether and how the pay distribution in the top management team is associated with the readability of the annual report. It also employs a two-stage least squares (2SLS) regression model to further address the endogeneity concern. Lastly, it conducts cross-sectional analyses to examine heterogeneity in the observed relation.

Using the intra-firm pay gap as a proxy for pay inequality and file size, Bog Index and Fog Index of the 10-K filings as a proxy for financial report readability, the author finds that firms with larger pay gaps exhibit lengthier or less readable 10-K filings. The main findings are robust to the use of an instrumental variable approach. She finds some evidence that the relation is less pronounced when pay gaps are justified by explicit legal authority of CEOs or high ability of CEOs. The main results are robust to considerations of alternative explanations.

This paper adds a new dimension to the debate on pay inequality by studying pay gaps in the top management team and financial report readability. The author's findings have important implications for executive compensation policies and for corporate disclosure policies.

This paper offers a way of revivifying classical accounting research in the form of a pragmatist neoclassical programme with a sound epistemological underpinning.

The paper draws on a pragmatist perspective on financial accounting and accounting research springing from John Dewey's theory of inquiry.

Although a pragmatist underpinning does not entail specific methodological prescriptions, it can provide fruitful insights in research design. The paper discusses the structure and content of a research programme drawing on a pragmatist underpinning and sets out proposals for a practical research agenda. Although the agenda is shaped around the topic of identifiable intangibles, much of the paper has substantially wider relevance.

The approach justifies a revival in scholarly research employing classical methods and directed at improving accounting methods and standards.

The approach would promote closer engagement between scholarly accounting and practitioners such as standard-setters, making some contribution to closing the widely acknowledged gap between research and practice.

The paper offers a neoclassical programme of research drawing considerably more extensively on pragmatist philosophy than did theorisation in the classical period.

The purpose of this paper is to investigate the effect of the information disclosure quantity on the pricing efficiency of stocks.

Using a sample of large and actively traded Canadian companies listed on the Toronto Stock Exchange, the authors utilize annual reports filed on system for electronic document analysis and retrieval (SEDAR) between 2003 and 2013 to estimate the amount of publicly available information and find that the length and size of annual reports are important determinants of short-horizon return predictability from historical order flows, which is an inverse indicator of market efficiency.

The results show that longer and larger annual reports are associated with reduced information asymmetry, lower cost of immediacy, higher trading activity, and an overall improvement in the efficiency of price discovery. The results are robust to the inclusion of controls for various determinants of short-horizon return predictability, such as trading costs, volatility, informational effects and other firm-specific characteristics.

Collectively, the findings provide empirical support for the benefits of detailed corporate disclosure in Canada.

This is the first study to utilize the short-horizon return predictability approach to evaluate the efficiency of price discovery in relation to the amount of information disclosure.

The term ‘informatics’ was first advanced formally by the Director of VINITI, A. I. Mikhailov, and his colleagues A. I. Chernyi and R. S. Gilyarevskii, in their paper Informatics—new name for the theory of Scientific Information published at the end of 1966. An English translation was circularized in the beginning of 1967. As the authors state in this paper, they are not the first to use this term, and they quote a review by Professor J. G. Dorfmann of their own book Fundamentals of Scientific Information in which Dorfmann criticizes the use of other terminology, such as ‘documentation’, ‘documentalistics’, ‘information science’, and so on. Although the authors do not object to the use of the word ‘Documentation’ in the name of the International Federation for Documentation, nevertheless they claim that this term has not found application in the USSR and indeed they apologize for spending some time in discussing its suitability as a name for ‘the new scientific discipline which studies the structure and properties of scientific information as well as the regularities of scientific information activity, its theory, history, methods, and organization’. It is clear that the authors have made a thorough survey of the literature, as might be expected, and they argue fairly about the meaning of most of the terms that have at one time or another been advanced to name this ‘new discipline’. Their definition is as stated above but they are careful to add the rider that Informatics docs not investigate the specific content of scientific information, only the structure and properties. In their paper they also advance definitions for ‘information’, ‘scientific information’, ‘scientific information activity’, ‘information officer’, and ‘information scientist’. They have backed up their proposal by changing the title of their own book for its second edition, and the title of the information science fascicule of the Referativnyi Zhurnal, which is now called Informatiki.

The role of information middlemen, or infomediaries, in the construction sector in producing and delivering value for their customers is explored. Today, virtually all major participants in construction use and produce their data in some kind of digital form. The same is true of infomediaries, who provide them with digital information services. The emergence of the Internet has radically changed the boundary conditions for enterprising infomediaries, creating new business opportunities in the networked value chains that have evolved and threatening the existence of those infomediaries who fail to re‐engineer their operations. The construction sector is often described as a value chain that produces buildings. The construction value chain also produces information and this aspect is often overlooked. The paper presents, through the medium of an IDEF0 model, parts of the construction value chain relevant to the pursuit of customer value. The focus of the model is not on the physical building, but on the production of information and of product information in particular. The viewpoint is that of the infomediary and is based on the case of a national enterprise. The model is used to explore in detail how value is aggregated, how it is delivered and received. It compares the creation of product information by manufacturers with that of infomediaries and proposes transaction cost theory as a tool for the analysis. Overall, the findings indicate that the model needs to be extended to several customer groups downstream and upstream in the value chain. It also reveals a need for a deeper understanding of the concept of customer value. The paper concludes that the model has proved useful in gaining a deeper understanding of customer needs among information providers as well as users. The model has been validated through action research which has helped to strengthen existing strategies and led to new insights. It has also had an impact on existing and proposed services of the enterprise being studied.